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Illinois House Bill HB1334

Illinois 2025-2026 Regular Session

Illinois House Bill HB1334 Compare Versions

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11 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1334 Introduced , by Rep. Paul Jacobs SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-168 Amends the Property Tax Code. In provisions concerning the homestead exemption for persons with disabilities, provides that, if the person with a disability is eligible to receive disability benefits under the federal Social Security Act, then the property is exempt from taxation under this Code. Effective immediately. LRB104 03318 HLH 13340 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1334 Introduced , by Rep. Paul Jacobs SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-168 35 ILCS 200/15-168 Amends the Property Tax Code. In provisions concerning the homestead exemption for persons with disabilities, provides that, if the person with a disability is eligible to receive disability benefits under the federal Social Security Act, then the property is exempt from taxation under this Code. Effective immediately. LRB104 03318 HLH 13340 b LRB104 03318 HLH 13340 b A BILL FOR
22 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1334 Introduced , by Rep. Paul Jacobs SYNOPSIS AS INTRODUCED:
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55 Amends the Property Tax Code. In provisions concerning the homestead exemption for persons with disabilities, provides that, if the person with a disability is eligible to receive disability benefits under the federal Social Security Act, then the property is exempt from taxation under this Code. Effective immediately.
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1111 1 AN ACT concerning revenue.
1212 2 Be it enacted by the People of the State of Illinois,
1313 3 represented in the General Assembly:
1414 4 Section 5. The Property Tax Code is amended by changing
1515 5 Section 15-168 as follows:
1616 6 (35 ILCS 200/15-168)
1717 7 Sec. 15-168. Homestead exemption for persons with
1818 8 disabilities.
1919 9 (a) Beginning with taxable year 2007, an annual homestead
2020 10 exemption is granted to persons with disabilities in the
2121 11 amount of $2,000, except as provided in subsection (c), to be
2222 12 deducted from the property's value as equalized or assessed by
2323 13 the Department of Revenue. The person with a disability shall
2424 14 receive the homestead exemption upon meeting the following
2525 15 requirements:
2626 16 (1) The property must be occupied as the primary
2727 17 residence by the person with a disability.
2828 18 (2) The person with a disability must be liable for
2929 19 paying the real estate taxes on the property.
3030 20 (3) The person with a disability must be an owner of
3131 21 record of the property or have a legal or equitable
3232 22 interest in the property as evidenced by a written
3333 23 instrument. In the case of a leasehold interest in
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3737 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1334 Introduced , by Rep. Paul Jacobs SYNOPSIS AS INTRODUCED:
3838 35 ILCS 200/15-168 35 ILCS 200/15-168
3939 35 ILCS 200/15-168
4040 Amends the Property Tax Code. In provisions concerning the homestead exemption for persons with disabilities, provides that, if the person with a disability is eligible to receive disability benefits under the federal Social Security Act, then the property is exempt from taxation under this Code. Effective immediately.
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6868 1 property, the lease must be for a single family residence.
6969 2 A person who has a disability during the taxable year is
7070 3 eligible to apply for this homestead exemption during that
7171 4 taxable year. Application must be made during the application
7272 5 period in effect for the county of residence. If a homestead
7373 6 exemption has been granted under this Section and the person
7474 7 awarded the exemption subsequently becomes a resident of a
7575 8 facility licensed under the Nursing Home Care Act, the
7676 9 Specialized Mental Health Rehabilitation Act of 2013, the
7777 10 ID/DD Community Care Act, or the MC/DD Act, then the exemption
7878 11 shall continue (i) so long as the residence continues to be
7979 12 occupied by the qualifying person's spouse or (ii) if the
8080 13 residence remains unoccupied but is still owned by the person
8181 14 qualified for the homestead exemption.
8282 15 (b) For the purposes of this Section, "person with a
8383 16 disability" means a person unable to engage in any substantial
8484 17 gainful activity by reason of a medically determinable
8585 18 physical or mental impairment which can be expected to result
8686 19 in death or has lasted or can be expected to last for a
8787 20 continuous period of not less than 12 months. Persons with
8888 21 disabilities filing claims under this Act shall submit proof
8989 22 of disability in such form and manner as the Department shall
9090 23 by rule and regulation prescribe. Proof that a claimant is
9191 24 eligible to receive disability benefits under the Federal
9292 25 Social Security Act shall constitute proof of disability for
9393 26 purposes of this Act. Issuance of an Illinois Person with a
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104104 1 Disability Identification Card stating that the claimant is
105105 2 under a Class 2 disability, as defined in Section 4A of the
106106 3 Illinois Identification Card Act, shall constitute proof that
107107 4 the person named thereon is a person with a disability for
108108 5 purposes of this Act. A person with a disability not covered
109109 6 under the Federal Social Security Act and not presenting an
110110 7 Illinois Person with a Disability Identification Card stating
111111 8 that the claimant is under a Class 2 disability shall be
112112 9 examined by a physician, optometrist (if the person qualifies
113113 10 because of a visual disability), advanced practice registered
114114 11 nurse, or physician assistant designated by the Department,
115115 12 and his status as a person with a disability determined using
116116 13 the same standards as used by the Social Security
117117 14 Administration. The costs of any required examination shall be
118118 15 borne by the claimant.
119119 16 (c) For land improved with (i) an apartment building owned
120120 17 and operated as a cooperative or (ii) a life care facility as
121121 18 defined under Section 2 of the Life Care Facilities Act that is
122122 19 considered to be a cooperative, the maximum reduction from the
123123 20 value of the property, as equalized or assessed by the
124124 21 Department, shall be multiplied by the number of apartments or
125125 22 units occupied by a person with a disability. The person with a
126126 23 disability shall receive the homestead exemption upon meeting
127127 24 the following requirements:
128128 25 (1) The property must be occupied as the primary
129129 26 residence by the person with a disability.
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140140 1 (2) The person with a disability must be liable by
141141 2 contract with the owner or owners of record for paying the
142142 3 apportioned property taxes on the property of the
143143 4 cooperative or life care facility. In the case of a life
144144 5 care facility, the person with a disability must be liable
145145 6 for paying the apportioned property taxes under a life
146146 7 care contract as defined in Section 2 of the Life Care
147147 8 Facilities Act.
148148 9 (3) The person with a disability must be an owner of
149149 10 record of a legal or equitable interest in the cooperative
150150 11 apartment building. A leasehold interest does not meet
151151 12 this requirement.
152152 13 If a homestead exemption is granted under this subsection, the
153153 14 cooperative association or management firm shall credit the
154154 15 savings resulting from the exemption to the apportioned tax
155155 16 liability of the qualifying person with a disability. The
156156 17 chief county assessment officer may request reasonable proof
157157 18 that the association or firm has properly credited the
158158 19 exemption. A person who willfully refuses to credit an
159159 20 exemption to the qualified person with a disability is guilty
160160 21 of a Class B misdemeanor.
161161 22 (c-5) Beginning with taxable year 2026, if the person with
162162 23 a disability is eligible to receive disability benefits under
163163 24 the federal Social Security Act, then the property is exempt
164164 25 from taxation under this Code.
165165 26 (d) The chief county assessment officer shall determine
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176176 1 the eligibility of property to receive the homestead exemption
177177 2 according to guidelines established by the Department. After a
178178 3 person has received an exemption under this Section, an annual
179179 4 verification of eligibility for the exemption shall be mailed
180180 5 to the taxpayer.
181181 6 In counties with fewer than 3,000,000 inhabitants, the
182182 7 chief county assessment officer shall provide to each person
183183 8 granted a homestead exemption under this Section a form to
184184 9 designate any other person to receive a duplicate of any
185185 10 notice of delinquency in the payment of taxes assessed and
186186 11 levied under this Code on the person's qualifying property.
187187 12 The duplicate notice shall be in addition to the notice
188188 13 required to be provided to the person receiving the exemption
189189 14 and shall be given in the manner required by this Code. The
190190 15 person filing the request for the duplicate notice shall pay
191191 16 an administrative fee of $5 to the chief county assessment
192192 17 officer. The assessment officer shall then file the executed
193193 18 designation with the county collector, who shall issue the
194194 19 duplicate notices as indicated by the designation. A
195195 20 designation may be rescinded by the person with a disability
196196 21 in the manner required by the chief county assessment officer.
197197 22 (d-5) Notwithstanding any other provision of law, each
198198 23 chief county assessment officer may approve this exemption for
199199 24 the 2020 taxable year, without application, for any property
200200 25 that was approved for this exemption for the 2019 taxable
201201 26 year, provided that:
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212212 1 (1) the county board has declared a local disaster as
213213 2 provided in the Illinois Emergency Management Agency Act
214214 3 related to the COVID-19 public health emergency;
215215 4 (2) the owner of record of the property as of January
216216 5 1, 2020 is the same as the owner of record of the property
217217 6 as of January 1, 2019;
218218 7 (3) the exemption for the 2019 taxable year has not
219219 8 been determined to be an erroneous exemption as defined by
220220 9 this Code; and
221221 10 (4) the applicant for the 2019 taxable year has not
222222 11 asked for the exemption to be removed for the 2019 or 2020
223223 12 taxable years.
224224 13 (d-10) Notwithstanding any other provision of law, each
225225 14 chief county assessment officer may approve this exemption for
226226 15 the 2021 taxable year, without application, for any property
227227 16 that was approved for this exemption for the 2020 taxable
228228 17 year, if:
229229 18 (1) the county board has declared a local disaster as
230230 19 provided in the Illinois Emergency Management Agency Act
231231 20 related to the COVID-19 public health emergency;
232232 21 (2) the owner of record of the property as of January
233233 22 1, 2021 is the same as the owner of record of the property
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235235 24 (3) the exemption for the 2020 taxable year has not
236236 25 been determined to be an erroneous exemption as defined by
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248248 1 (4) the taxpayer for the 2020 taxable year has not
249249 2 asked for the exemption to be removed for the 2020 or 2021
250250 3 taxable years.
251251 4 (d-15) For taxable years 2022 through 2027, in any county
252252 5 of more than 3,000,000 residents, and in any other county
253253 6 where the county board has authorized such action by ordinance
254254 7 or resolution, a chief county assessment officer may renew
255255 8 this exemption for any person who applied for the exemption
256256 9 and presented proof of eligibility, as described in subsection
257257 10 (b), without an annual application as required under
258258 11 subsection (d). A chief county assessment officer shall not
259259 12 automatically renew an exemption under this subsection if: the
260260 13 physician, advanced practice registered nurse, optometrist, or
261261 14 physician assistant who examined the claimant determined that
262262 15 the disability is not expected to continue for 12 months or
263263 16 more; the exemption has been deemed erroneous since the last
264264 17 application; or the claimant has reported their ineligibility
265265 18 to receive the exemption. A chief county assessment officer
266266 19 who automatically renews an exemption under this subsection
267267 20 shall notify a person of a subsequent determination not to
268268 21 automatically renew that person's exemption and shall provide
269269 22 that person with an application to renew the exemption.
270270 23 (e) A taxpayer who claims an exemption under Section
271271 24 15-165 or 15-169 may not claim an exemption under this
272272 25 Section.
273273 26 (Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22;
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284284 1 103-154, eff. 6-30-23.)
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